Based on the questionnaires and interviews on 19 college English teachers of a university in Beijing, the paper discusses college English teachers' beliefs. Through the analysis of research results, the paper focuses...Based on the questionnaires and interviews on 19 college English teachers of a university in Beijing, the paper discusses college English teachers' beliefs. Through the analysis of research results, the paper focuses on the following questions: (1) What are the core beliefs of college English teachers? (2) What influence will the teachers' beliefs exert on teaching behaviors? (3) Will the teachers' beliefs change? If the answer is YES, how will they change and what is the source of the changes? The exploratory results and findings can help college English teachers realize the importance of teachers' beliefs, through which can help them improve their teaching practices and foster their professional development.展开更多
The aim of this research is to study the impact of auditor reputation and audit opinion on earnings management in French banks. This article used a sample of 162 French banks over the period from 2005 to 2012. By usin...The aim of this research is to study the impact of auditor reputation and audit opinion on earnings management in French banks. This article used a sample of 162 French banks over the period from 2005 to 2012. By using three different tests (loss-avoidance, just-meeting-or-beating prior year's earnings, and abnormal loan loss provision), the findings of this paper show that both high auditor reputation and qualified audit opinion constrain earnings management to avoid loss or to just meet or beat prior year's earnings in banks. In separate tests related to earnings management through abnormal loan loss provisions, the paper also finds that high auditor reputation constrains earnings management. Qualified audit opinion has a negative but non-significant effect on abnormal loan loss provisions.展开更多
Time series are an important object of study in sciences, engineering and business, especially in cases where it is expected to know, predict and optimize behaviors. In this context, we intend to show the feasibility ...Time series are an important object of study in sciences, engineering and business, especially in cases where it is expected to know, predict and optimize behaviors. In this context, we intend to show the feasibility of using artificial neural networks in the study of several time series in an engineering course, especially those that have no overt behavior or are not able to be modeled mathematically in a simple way and have direct application in the education of future engineers.展开更多
"I love suits! One feels so save and kept together in it. Like in an armour!" (von Taube, 2008, p. 1). This remark by designer Tom Ford in a newspaper article a couple of years ago finds expression in the behaviou..."I love suits! One feels so save and kept together in it. Like in an armour!" (von Taube, 2008, p. 1). This remark by designer Tom Ford in a newspaper article a couple of years ago finds expression in the behaviour of George Falconer (Colin Firth)---the main protagonist in Ford's directorial debut A Single Man (2010) which follows the outlines of the landmark 1964 novel of the same title by Christopher Isherwood. In this article the author want to ask questions concerning the different aesthetic potentials of the novel on the one hand and the movie on the other hand. How are the main topics of loss and solitude presented and which relevance has the beauty of the image in these two different staging acts?展开更多
More and more scholars and researchers at home and abroad have gradually realized that teachers, especially English teachers, hold different attitudes and carry out different behaviors towards students of different ge...More and more scholars and researchers at home and abroad have gradually realized that teachers, especially English teachers, hold different attitudes and carry out different behaviors towards students of different genders during the teaching. There are many factors affecting the teachers' prejudiced attitudes and behaviors, such as teachers' stereotype, differences between male and female students, gender role expectation, etc. Teachers' bias attitudes and behaviors affect students' studies and development. Solutions are put forward to decline the influence of the teachers' prejudice on students' study and development.展开更多
Melanotic medullary carcinoma is extremely rare. We described a 35-year-old man who was found swelling in the left neck accidently, and no clinic evidences. A left total and right subtotal thyroidectomy and neck lymph...Melanotic medullary carcinoma is extremely rare. We described a 35-year-old man who was found swelling in the left neck accidently, and no clinic evidences. A left total and right subtotal thyroidectomy and neck lymph nodes dissection were done. Lymph nodes metastasis was not shown. Postoperative of four months, computerized tomography scan liver showed multiple focal lesion. Microscopic examination showed that abundant melanin pigmentation was observed in many of tumor cells. Tumor cells were diffusely immunopositive for vimentin, CK, CgA, syn, CEA, Calcitonin, HMB45, S-100 and negative for TG, TTF-1. Melanotic medullary carcinoma is very rare. It is necessary to report more cases for exact biological behavior and prognosis.展开更多
Prior studies commonly use an auditor's market share in an industry as a proxy for auditor industry expertise and find that audit quality is positively related to an audit partner's within-industry market share in a...Prior studies commonly use an auditor's market share in an industry as a proxy for auditor industry expertise and find that audit quality is positively related to an audit partner's within-industry market share in a voluntary audit partner rotation regime where the length of the client-partner relationship is not limited. Mandatory audit partner rotation, however, limits the length of the client-partner relationship and can artificially increase or decrease the market shares of incoming and departing partners, thus making the audit partner's within-industry market share an unreliable proxy for auditor industry expertise. Using a sample of banks in Taiwan, we find that audit quality is positively related to an audit partner's within-industry market share in the voluntary audit partner rotation regime. However, such a positive relation disappears in the mandatory audit partner rotation regime. Thus, we conclude that mandatory audit partner rotation decouples the link between an audit partner's within-industry market share and auditor industry expertise and caution researchers against using an audit partner's within-industry market share as a proxy for auditor industry expertise in a mandatory audit partner rotation regime.展开更多
This paper investigated the influence of parental child upbringing styles and juvenile delinquency and the implication for societal development. A total number of 35 female and male delinquent inmates of Children Corr...This paper investigated the influence of parental child upbringing styles and juvenile delinquency and the implication for societal development. A total number of 35 female and male delinquent inmates of Children Correctional Centre in Cross River State and 35 female and male non-delinquents from a normal school aged from 12 years to 17 years took part in the study. The Child Rearing Questionnaire (CRQ) designed by the researcher was used for data collection. Two hypotheses were formulated to guide the study. Chi-square was used in testing the study hypotheses at .05 level of significance. The result of the data analysis showed that parental child-rearing style has a significant influence on the three aspects of dishonest behaviour, namely lying, stealing, and truancy, and parents' bonding with their children is also significant. Based on the findings, it was recommended among others that parents should adopt more of authoritative child upbringing styles. Parents are expected to guide and modify the behaviour of their children to conform with the acceptable behaviours in society as well as participate in activities aimed at preventing crime or disorder being committed by their children.展开更多
A quasi-experimental design was used to measure file impacts on student attainment in statistics, mathematics and critical thinking (16-18 years of age) on an experimental group who received a 21 week long contextua...A quasi-experimental design was used to measure file impacts on student attainment in statistics, mathematics and critical thinking (16-18 years of age) on an experimental group who received a 21 week long contextualised statistics course (called the Pilot Scheme in SA (social analytics)), in South Wales. This paper will discuss the changes in statistical abilities observed, student feedback from the course and also teacher observations, in relation to the Pilot Scheme in SA. Results suggest that the course did lead to increase in students' abilities, in comparison to two control groups. Whereas students in both control groups who did not receive the treatment, showed a decrease in their abilities with respect to mathematics and statistics. Student feedback suggests they could see the value of the course to their other studies and they also felt the statistics delivered was linked well with relevant examples. Results from an analysis of teacher observations support findings from the course evaluation of the Pilot Scheme in SA, which include an increase in student confidence with mathematics and statistics.展开更多
In the modern times, the professional development of teachers is a hot topic among the educational world. Facilitating the professional development of teachers is one of a most important way to improve the teachers' ...In the modern times, the professional development of teachers is a hot topic among the educational world. Facilitating the professional development of teachers is one of a most important way to improve the teachers' personalities. However, how to facilitate the professional development of the novice English teacher in the secondary school is still a big and headache problem in front of all education managers and all novice English teachers. For this reason, it has a huge practical significance to look for some ways to research the professional development of the novice English teachers in secondary school. The objective of this research is to promote the professional development of novice English teachers in secondary school through a wide range of ways. It also aims to promote the whole personalities of all English teachers and the whole English teaching qualities. This paper wiU research in how to promote and facilitate the professional development of the novice English teachers in secondary school from the parts of country, school and teachers. Specificly speaking, from the perspective of country, it contains the way of some short trains for novice teachers from superior educational department and some educational action research; From the perspective of the secondary school, it includes school-based in-service training, the exploitation of school-based curriculum and learning team; From the perspective of teacher themselves, it includes teaching reflection, observing other teachers' class and using micro-teaching to promote teachers' teaching skills.展开更多
This study investigates the association between quality of financial statements and tenure of statement-related personnel. First, we examined whether there is still a significant association between financial statemen...This study investigates the association between quality of financial statements and tenure of statement-related personnel. First, we examined whether there is still a significant association between financial statement quality and the tenure of audit partners who are responsible for the quality assurance of financial statements after the implementation of mandatory audit partner rotation. We addressed this issue by using a sample of Taiwan Residents companies, with which no significant association between audit partner tenure and the magnitude of discretionary accruals (DA), a common proxy for financial statement quality, was found. Second, we investigated whether an association exists between the financial statement quality and the tenure of management who is responsible for the preparation of financial statements. We also addressed this issue by using Taiwan Residents data and found a significant association between management tenure (MT) and the magnitude of DA. Our findings provide evidence that audit partner tenure would neither improve nor deteriorate the quality assurance of a financial statement, when there is a mandatory audit partner rotation after a fixed period of time. Whereas how MT affects financial statement quality after the enactment of the mandatory audit partner rotation is dependent on the management position. Increasing tenure of chief executive officer (CEO) and chief financial officer (CFO) will enhance and hinder financial statement quality respectively. In the end, we found a significant interaction of tenure between auditor and CFO. This result implies that the downward bias of CFO on the financial statement preparation can be mitigated by auditors with increasing tenure.展开更多
To improve students' reading skill through VMQ4R-EIM and to reflect the English instructional process implemented by the teacher in the secondary school, and finally the teacher can introspect his English instruction...To improve students' reading skill through VMQ4R-EIM and to reflect the English instructional process implemented by the teacher in the secondary school, and finally the teacher can introspect his English instructional activities, there are 40 students as the research subjects of this CAR (classroom action research) and it used spriral method from Kemmis and McTaggart with four stages (plan, action, observation, reflection). The research result showed that there was significant reading skill improvement to secondary school students. In the first cycle, the student's reading skill improved to 62% and the observation result reached to 65%. In the second cycle, the student reading skill improved to 97% and the observation result reached to 95%. The VMQ4R-EIM can improve secondary school students' reading skill. The research implication is the VMQ4R-EIM that is one way to be implemented by the English teacher in order to improve and make the students motivated and active in attending the instructional process展开更多
Auditing standards require external auditors to provide reasonable assurance that the financial statements are free from material misstatements, either due to fraud or error. Inability of the external auditors to dete...Auditing standards require external auditors to provide reasonable assurance that the financial statements are free from material misstatements, either due to fraud or error. Inability of the external auditors to detect the material misstatements, particularly fraud, may expose them to litigation. The present study aims to examine the effect of personality factors (i.e., neuroticism, extraversion, conscientiousness, openness to experience and agreeableness) on the external auditors' ability to detect the likelihood of fraud. An experimental approach is adopted by sending case materials to audit partners and audit managers attached to auditing firms operating in Malaysia. The result shows that personality does not have a positive effect on the external auditors' ability to detect the likelihood of fraud.展开更多
文摘Based on the questionnaires and interviews on 19 college English teachers of a university in Beijing, the paper discusses college English teachers' beliefs. Through the analysis of research results, the paper focuses on the following questions: (1) What are the core beliefs of college English teachers? (2) What influence will the teachers' beliefs exert on teaching behaviors? (3) Will the teachers' beliefs change? If the answer is YES, how will they change and what is the source of the changes? The exploratory results and findings can help college English teachers realize the importance of teachers' beliefs, through which can help them improve their teaching practices and foster their professional development.
文摘The aim of this research is to study the impact of auditor reputation and audit opinion on earnings management in French banks. This article used a sample of 162 French banks over the period from 2005 to 2012. By using three different tests (loss-avoidance, just-meeting-or-beating prior year's earnings, and abnormal loan loss provision), the findings of this paper show that both high auditor reputation and qualified audit opinion constrain earnings management to avoid loss or to just meet or beat prior year's earnings in banks. In separate tests related to earnings management through abnormal loan loss provisions, the paper also finds that high auditor reputation constrains earnings management. Qualified audit opinion has a negative but non-significant effect on abnormal loan loss provisions.
文摘Time series are an important object of study in sciences, engineering and business, especially in cases where it is expected to know, predict and optimize behaviors. In this context, we intend to show the feasibility of using artificial neural networks in the study of several time series in an engineering course, especially those that have no overt behavior or are not able to be modeled mathematically in a simple way and have direct application in the education of future engineers.
文摘"I love suits! One feels so save and kept together in it. Like in an armour!" (von Taube, 2008, p. 1). This remark by designer Tom Ford in a newspaper article a couple of years ago finds expression in the behaviour of George Falconer (Colin Firth)---the main protagonist in Ford's directorial debut A Single Man (2010) which follows the outlines of the landmark 1964 novel of the same title by Christopher Isherwood. In this article the author want to ask questions concerning the different aesthetic potentials of the novel on the one hand and the movie on the other hand. How are the main topics of loss and solitude presented and which relevance has the beauty of the image in these two different staging acts?
文摘More and more scholars and researchers at home and abroad have gradually realized that teachers, especially English teachers, hold different attitudes and carry out different behaviors towards students of different genders during the teaching. There are many factors affecting the teachers' prejudiced attitudes and behaviors, such as teachers' stereotype, differences between male and female students, gender role expectation, etc. Teachers' bias attitudes and behaviors affect students' studies and development. Solutions are put forward to decline the influence of the teachers' prejudice on students' study and development.
文摘Melanotic medullary carcinoma is extremely rare. We described a 35-year-old man who was found swelling in the left neck accidently, and no clinic evidences. A left total and right subtotal thyroidectomy and neck lymph nodes dissection were done. Lymph nodes metastasis was not shown. Postoperative of four months, computerized tomography scan liver showed multiple focal lesion. Microscopic examination showed that abundant melanin pigmentation was observed in many of tumor cells. Tumor cells were diffusely immunopositive for vimentin, CK, CgA, syn, CEA, Calcitonin, HMB45, S-100 and negative for TG, TTF-1. Melanotic medullary carcinoma is very rare. It is necessary to report more cases for exact biological behavior and prognosis.
文摘Prior studies commonly use an auditor's market share in an industry as a proxy for auditor industry expertise and find that audit quality is positively related to an audit partner's within-industry market share in a voluntary audit partner rotation regime where the length of the client-partner relationship is not limited. Mandatory audit partner rotation, however, limits the length of the client-partner relationship and can artificially increase or decrease the market shares of incoming and departing partners, thus making the audit partner's within-industry market share an unreliable proxy for auditor industry expertise. Using a sample of banks in Taiwan, we find that audit quality is positively related to an audit partner's within-industry market share in the voluntary audit partner rotation regime. However, such a positive relation disappears in the mandatory audit partner rotation regime. Thus, we conclude that mandatory audit partner rotation decouples the link between an audit partner's within-industry market share and auditor industry expertise and caution researchers against using an audit partner's within-industry market share as a proxy for auditor industry expertise in a mandatory audit partner rotation regime.
文摘This paper investigated the influence of parental child upbringing styles and juvenile delinquency and the implication for societal development. A total number of 35 female and male delinquent inmates of Children Correctional Centre in Cross River State and 35 female and male non-delinquents from a normal school aged from 12 years to 17 years took part in the study. The Child Rearing Questionnaire (CRQ) designed by the researcher was used for data collection. Two hypotheses were formulated to guide the study. Chi-square was used in testing the study hypotheses at .05 level of significance. The result of the data analysis showed that parental child-rearing style has a significant influence on the three aspects of dishonest behaviour, namely lying, stealing, and truancy, and parents' bonding with their children is also significant. Based on the findings, it was recommended among others that parents should adopt more of authoritative child upbringing styles. Parents are expected to guide and modify the behaviour of their children to conform with the acceptable behaviours in society as well as participate in activities aimed at preventing crime or disorder being committed by their children.
文摘A quasi-experimental design was used to measure file impacts on student attainment in statistics, mathematics and critical thinking (16-18 years of age) on an experimental group who received a 21 week long contextualised statistics course (called the Pilot Scheme in SA (social analytics)), in South Wales. This paper will discuss the changes in statistical abilities observed, student feedback from the course and also teacher observations, in relation to the Pilot Scheme in SA. Results suggest that the course did lead to increase in students' abilities, in comparison to two control groups. Whereas students in both control groups who did not receive the treatment, showed a decrease in their abilities with respect to mathematics and statistics. Student feedback suggests they could see the value of the course to their other studies and they also felt the statistics delivered was linked well with relevant examples. Results from an analysis of teacher observations support findings from the course evaluation of the Pilot Scheme in SA, which include an increase in student confidence with mathematics and statistics.
文摘In the modern times, the professional development of teachers is a hot topic among the educational world. Facilitating the professional development of teachers is one of a most important way to improve the teachers' personalities. However, how to facilitate the professional development of the novice English teacher in the secondary school is still a big and headache problem in front of all education managers and all novice English teachers. For this reason, it has a huge practical significance to look for some ways to research the professional development of the novice English teachers in secondary school. The objective of this research is to promote the professional development of novice English teachers in secondary school through a wide range of ways. It also aims to promote the whole personalities of all English teachers and the whole English teaching qualities. This paper wiU research in how to promote and facilitate the professional development of the novice English teachers in secondary school from the parts of country, school and teachers. Specificly speaking, from the perspective of country, it contains the way of some short trains for novice teachers from superior educational department and some educational action research; From the perspective of the secondary school, it includes school-based in-service training, the exploitation of school-based curriculum and learning team; From the perspective of teacher themselves, it includes teaching reflection, observing other teachers' class and using micro-teaching to promote teachers' teaching skills.
文摘This study investigates the association between quality of financial statements and tenure of statement-related personnel. First, we examined whether there is still a significant association between financial statement quality and the tenure of audit partners who are responsible for the quality assurance of financial statements after the implementation of mandatory audit partner rotation. We addressed this issue by using a sample of Taiwan Residents companies, with which no significant association between audit partner tenure and the magnitude of discretionary accruals (DA), a common proxy for financial statement quality, was found. Second, we investigated whether an association exists between the financial statement quality and the tenure of management who is responsible for the preparation of financial statements. We also addressed this issue by using Taiwan Residents data and found a significant association between management tenure (MT) and the magnitude of DA. Our findings provide evidence that audit partner tenure would neither improve nor deteriorate the quality assurance of a financial statement, when there is a mandatory audit partner rotation after a fixed period of time. Whereas how MT affects financial statement quality after the enactment of the mandatory audit partner rotation is dependent on the management position. Increasing tenure of chief executive officer (CEO) and chief financial officer (CFO) will enhance and hinder financial statement quality respectively. In the end, we found a significant interaction of tenure between auditor and CFO. This result implies that the downward bias of CFO on the financial statement preparation can be mitigated by auditors with increasing tenure.
文摘To improve students' reading skill through VMQ4R-EIM and to reflect the English instructional process implemented by the teacher in the secondary school, and finally the teacher can introspect his English instructional activities, there are 40 students as the research subjects of this CAR (classroom action research) and it used spriral method from Kemmis and McTaggart with four stages (plan, action, observation, reflection). The research result showed that there was significant reading skill improvement to secondary school students. In the first cycle, the student's reading skill improved to 62% and the observation result reached to 65%. In the second cycle, the student reading skill improved to 97% and the observation result reached to 95%. The VMQ4R-EIM can improve secondary school students' reading skill. The research implication is the VMQ4R-EIM that is one way to be implemented by the English teacher in order to improve and make the students motivated and active in attending the instructional process
文摘Auditing standards require external auditors to provide reasonable assurance that the financial statements are free from material misstatements, either due to fraud or error. Inability of the external auditors to detect the material misstatements, particularly fraud, may expose them to litigation. The present study aims to examine the effect of personality factors (i.e., neuroticism, extraversion, conscientiousness, openness to experience and agreeableness) on the external auditors' ability to detect the likelihood of fraud. An experimental approach is adopted by sending case materials to audit partners and audit managers attached to auditing firms operating in Malaysia. The result shows that personality does not have a positive effect on the external auditors' ability to detect the likelihood of fraud.